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A Practical Model of Earnings Measurement · Study

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ArticleA Practical Model of Earnings Measurement

James A. Ohlson2006

Article2006

A Practical Model of Earnings Measurement

James A. Ohlson

35 citations·0/0 files stored·The Accounting Review

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Accounting Theory and Financial Reporting Auditing, Earnings Management, Governance Accounting and Organizational Management

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2010Wiarygodność sprawozdań finansowych wobec aktywnego kształtowania wyniku finansowego 2007An International Analysis of Earnings, Stock Prices and Bond Yields 2018Intangibles 2011‘Deprival value’ vs. ‘fair value’ measurement for contract liabilities: how to resolve the ‘revenue recognition’ conundrum?2008Earnings Management: a literature review 2009On the Analysis of Firms' Cash Flows*2015The IASB's Discussion Paper on the Conceptual Framework for Financial Reporting: A Commentary and Research Review 2006'DEPRIVAL VALUE' VS 'FAIR VALUE' MEASUREMENT FOR CONTRACT LIABILITIES IN RESOLVING THE 'REVENUE RECOGNITION' CONUNDRUM: TOWARDS A GENERAL SOLUTION

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Year2006

Typearticle

Published2006-01-01

VenueThe Accounting Review

ISSN-L0001-4826

Languageen

Citations35

Files0 public / 0

ShelfAccounting Theory and Financial Reporting

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doi10.2308/accr.2006.81.1.271

openalex_workW2093173584

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